Examlex
The account balance audit objective, "Year-end transfers of cash between banks are recorded in the proper period", is derived from the:
Mechanical Solidarity
A form of social cohesion derived from the similarities of individuals in a society, including shared beliefs and values.
Collective Conscious
Describes the set of shared beliefs, ideas, and moral attitudes which operate as a unifying force within society, originally conceptualized by sociologist Émile Durkheim.
Organic Solidarity
A term in sociology introduced by Émile Durkheim, referring to the social cohesion that arises in complex societies where individuals perform specialized tasks and are interdependent.
Social Facts
Durkheim's concept referring to the values, cultural norms, and social structures that transcend the individual and can exercise social control.
Q1: IAS 2 allows which of the following
Q5: Cyclical inventory counts differ from full inventory
Q6: The period over which the asset should
Q15: IAS 17 requires manufacturer and dealer lessors
Q18: Identify the appropriate account balance audit objectives
Q22: Which of these is a substantive test
Q26: Which of the following is NOT an
Q29: Which of the following is not an
Q29: A confirmation is performed less frequently for
Q69: In auditing tests of details of balances